Top income tax
20.0%
Territorial system
Corporate tax
0.0%
VAT/GST
None
standard rate
Tax residency
91 days
14 tax treaties
Guernsey tax profile
Data year: 2025
- Tax system
- Territorial No CGT, no inheritance tax, no VAT. Flat 20% income tax.
- Top PIT rate
- 20.0%
- Corporate tax rate
- 0.0%
- VAT/GST
- No VAT/GST
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- --
- Social security (employer)
- --
- Dividend withholding
- --
- Interest withholding
- --
- Royalty withholding
- --
- Treaty count
- 14
Tax residency
- Days threshold
- 91 days
- Residency rules
- Resident if present 91+ days in year and have accommodation, or 182+ days
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
Sources
- PwC Guernsey (accessed Mar 23, 2026)